过急会计术语英汉对照

1、生命是永恒不断的创造，因为在它内部蕴含着过剩的精力，它不断流溢，越出时间和空间的界限， 它不停地追求，以形形色色的自我表现的形式表现出来。一泰戈尔过急会计术语英汉对照Accounting system 会计系统American Accounting Association 美国会计 协会American Institute of CPAs 美国注册会计 师协会Audit 审计Balance sheet资产负债表Bookkeepking 簿记Cash flow prospects现金流量预测 Certificate in Internal Auditing 内部审计证 书Certificate

2、in Management Accounting 管理 会计证书Certificate Public Accountant 注册会计师 Cost accounting 成本会计External users外部使用者Financial accounting 财务会计Financial Accounting Standards Board 财务 会计准则委员会Financial forecast 财务预测Generally accepted accounting principles 公 认会计原则General-purpose information 通用目的信息 Government Acco

3、unting Office 政府会计办 公室Income statement 损益表Institute of Internal Auditors内部审计师协会Institute of Management Accountants 管理 会计师协会Integrity整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users内部使用者Management accounting 管理会计Return of investment 投资回报Return on

4、investment 投资报酬 Securities and Exchange Commission 证券交易委员会Statement of cash flow 现金流量表Statement of financial position 财务状况表 Tax accounting 税务会计Accounting equation 会计等式Articulation 勾稽关系Assets 资产一Business entity 企业个体Capital stock 股本Corporation 公司Cost principle 成本原则Creditor债权人Deflation通货紧缩Disclosure 批露

5、Expenses 费用Financial statement 财务报表Financial activities 筹资活动Going-concern assumption 持续经营假设Inflation通货膨涨Investing activities 投资活动Liabilities 负债Negative cash flow 负现金流量Operating activities 经营活动Owner's equity所有者权益Partnership合伙企业Positive cash flow 正现金流量Retained earning 留存利润Revenue 收入Sole proprietor

6、ship 独资企业Solvency清偿能力Stable-dollar assumption 稳定货币假设Stockholders 股东Stockholders' equity 股东权益Window dressing 门面粉饰Account 帐户基本词汇A ("account账户，报表A (2)accounting postulate 会计假设A (3)accounting valuation 会计计价A (4)accountability concept 经营责任概念A (5)accountancy 会计职业A (6)accountant 会计师A (7)accounting

7、 会计A (8)agency cost 代理成本A (9)accounting bases 会计基础A (10)accounting manual 会计手册A (11)accounting period 会计期间A (12)accounting policies 会计方针A (13)accounting rate of return 会计报 酬率A (14)accounting reference date 会计 参照日A (15)accounting reference period 会 计参照期间A (16)accrual concept 应计概念A (17)accrual expense

8、s 应计费用A (18)acid test ratio 速动比率(酸性测 试比率)A (19)acquisition 收购A (20)acquisition accounting 收购会计A (21)adjusting events 调整事项A (22)administrative expenses 行政管 理费A (23)amortization 摊销A (24)analytical review 分析性复核A (25)annual equivalent cost 年度等量 成本法A (26)annual report and accounts 年度 报告和报表A (27)appraisal

9、 cost 检验成本A (28)appropriation account 盈余分酉己 账户A (29)articles of association 公司章程 细则A (30)assets 资产A (31)assets cover 资产担保A (32)asset value per share 每股资产 价值A (33)associated company 联营公司A (34)attainable standard 可达标准A (35)attributable profit 可归属利润A (36)audit 审计A (37)audit report 审计报告A (38)auditing st

10、andards 审计准则A (39)authorized share capital 额定股本A (40)available hours 可用小时A (41)avoidable costs 可避免成本B (42)back-to-back loan 易币贷款B (43)backflush accounting 倒退成本 计算B (44)bad debts 坏帐B (45)bad debts ratio 坏帐比率B (46)bank charges 银行手续费B (47)bank overdraft 银行透支B (48)bank reconciliation 银行存款调 节表B (49)bank

11、statement 银行对账单B (50)bankruptcy 破产B (51)basis of apportionment 分摊基础B (52)batch 批量B (53)batch costing 分批成本计算B (54)beta factor B (市场)风险因素 BB (55)bill 账单B (56)bill of exchange 汇票B (57)bill of lading 提单B (58)bill of materials 用料预计单B (59)bill payable 应付票据B (60)bill receivable 应收票据B (61)bin card 存货记录卡B (6

12、2)bonus 红利B (63)book-keeping 薄记B (64)Boston classification 波士顿分 类B (65)breakeven chart 保本图B (66)breakeven point 保本点B (67)breaking-down time 复位时间B (68)budget 预算B (69)budget center 预算中心B (70)budget cost allowance 预算成本 折让B (71)budget manual 预算手册B (72)budget period 预算期间B (73)budgetary control 预算控制B (74)

13、budgeted capacity 预算生产能力B (75)business center 经营中心B (76)business entity 营业个体B (77)business unit 经营单位B (78)by-product 副产品C (79)called-up share capital 催缴股本C (80)capacity 生产能力C (81)capacity ratios 生产能力比率C (82)capital 资本C (83)capital assets pricing model 资本 资产计价模式C (84)capital commitment 承诺资本C (85)capi

14、tal employed 已运用的资本C (86)capital expenditure 资本支出C (87)capital expenditure authorization 资本支岀核准C (88)capital expenditure control 资本 支岀控制C (89)capital expenditure proposal 资本支岀申请C (90)capital funding planning 资本基金筹集计划C (91)capital gain 资本收益C (92)capital investment appraisal 资 本投资评估C (93)capital maint

15、enance 资本保全C (94)capital resource planning 资本资 源计划C (95)capital surplus 资本盈余C (96)capital turnover 资本周转率C (97)card记录卡C (98)cash 现金C (99)cash account 现金账户C (100)cash book 现金账薄C (101)cash cow 金牛产品C (102)cash flow 现金流量C (103)cash flow budget 现金流量预算C (104)cash flow statement 现金流量 表C (105)cash ledger 现金分

16、类账C (106)cash limit 现金限额C (107)CCA现时成本会计C (108)center 中心C (109)changeover time 变更时间C (110)chartered entity 特许经济个体C (111)cheque 支票C (112)cheque register 支票登记薄C (113)classification 分类C (114)clock card 工时卡C (115)code 代码C (116)commitment accounting 承诺 确认会计C (117)common cost 共同成本C (118)company limited by

17、 guarantee 有限担保责任公司C (119)company limited by shares 股 份有限公司C (120)competitive position 竞争能力 状况C (121)concept 概念C (122)conglomerate 跨行业企业C (123)consistency concept 一致性概 念C (124)consolidated accounts 合并报表C (125)consolidation accounting 合并会计C (126)consortium 财团C (127)contingency plan 应急计划C (128)conting

18、ent liabilities 或有负债C (129)continuous operation 连续生产C (130)contra 抵消C (131)contract cost 合同成本C (132)contract costing 合同成本计算C (133)contribution centre 贡献中心C (134)contribution chart 贡献图C (135)control 控制C (136)control account 控制账户C (137)control limits 控制限度C (138)controllability concept 可控制 概念C (139)con

19、trollable cost 可控制成本C (140)conversion cost 加工成本C (141)convertible loan stock 可转换 为股票的贷款C (142)corporate appraisal 公司评估C (143)corporate planning 公司计划C (144)corporate social reporting 公司 社会报告C (145)cost 成本C (146)cost account 成本账户C (147)cost accounting 成本会计C (148)cost accounting manual 成本手 册C (149)cost

20、 adjustment 成本调整C (150)cost allocation 成本分配C (151)cost apportionment 成本分摊C (152)cost attribution 成本归属C (153)cost audit 成本审计C (154)cost benefit analysis 成本效益 分析C (155)cost center 成本中心C (156)cost driver 成本动因C (157)cost of capital 资本成本C (158)cost of goods sold 销货成本C (159)cost of non-conformance 非相 符成本C

21、 (160)cost of sales 销售成本C (161)cost reduction 成本降低C (162)cost structure 成本结构C (163)cost unit 成本单位C (164)cost-volume-profit analysis(CVP)本量利分析C (165)costing 成本计算C (166)credit note 贷项通知C (167)credit report 信贷报告书C (168)creditor 债权人C (169)creditor days ratio 应付账款天 数率C (170)creditors ledger 应付账款分类 账C (17

22、1)critical event 关键事项C (172)critical path 关键路线C (173)cumulative preference shares 累积优先股C (174)current asset 流动资产C (175)current cost accounting 现时成 本会计C (176)current liabilities 流动负债C (177)current purchasing power accounting现时购买力会计C (178)current ratio 流动比率C (179)cut-off 截止C (180)CVP本量利分析C (181)cycle

23、time 周转时间D (182)debenture 债券D (183)debit note 借项通知D (184)debit capacity 举债能力D (185)debt ratio 债务比率D (186)debtor债务人；应收账款D (187)debtor days ratio 应收账款天 数率D (188)debtors ledger 应收账款分类 账D (189)debtor' age analysis 应收账款 账龄分析D (190)decision driven costs 决策连动 成本D (191)decision tree 决策树D (192)defects 次品

24、D (193)deferred expenditure 递延支出D (194)deferred shares 递延股份D (195)deferred taxation 递延税款D (196)delivery note 交货单D (197)departmental accounts 部门报 表D (198)departmental budget 部门预算D (199)depreciation 折旧D (200)dispatch note 发运单D (201)development cost 开发成本D (202)differential cost 差别成本D (203)direct cost 直

25、接成本D (204)direct debit 直接借项D (205)direct hours yield 直接小时产岀率D (206)direct labour cost percentagerate直接人工成本百分比D (207)direct labour hour rate 直接人 工小时率D (208)directs on indirect work 间接工作事项上的工时D (209)discount rate 贴现率D (210)discounted cash flow 现金流量 贴现D (211)discretionary cost 酌量成本D (212)distribution c

26、ost 摊销成本D (213)diversions 移用D (214)diverted hours 移用小时D (215)diverted hours ratio 移用工时 比率D (216)dividend 股利D (217)dividend cover 股利产出率D (218)dividend per share 每股股利D (219)dog疲软产品D (220)double entry accounting 复式 会计D (221)double-entry book-keeping 复 式薄记D (222)doubtful debts 可疑债务D (223)down time 停工时间D

27、 (224)dynamic programming 动态规划E (225)earning per share 每股盈利E (226)earning ratio 市盈率E (227)economic order quantity(EOQ) 经济订购批量E (228)efficient market hypothesis 有 效市场假设E (229)efficiency ration 效率性比率E (230)element of cost 成本要素E (231)entity经济个体E (232)environmental audit 环境审计E (233)environmental impact

28、assessment环境影响评价E (234)EOQ经济订购批量E (235)equity 权益E (236)equity method of accounting 权 益法会计计算E (237)equity share capital 权益股本E (238)equivalent units 当量E (239)event 事项E (240)exceptional items 例外事项E (241)expected value 期望值E (242)expenditure 支出E (243)expenses 费用E (244)external audit 夕卜部审计E (245)external

29、failure cost 外部损失 成本E (246)extraordinary items 非常事项F (247)factory goods 让售商品F (248)factoring应收帐款让售F (249)fair value 公允价值F (250)feedback 反馈F (251)FIFO先近先出法F (252)final accounts 年终报表F (253)finance lease 融资租赁F (254)financial accounting 财务会计F (255)financial accounts calendaradjustment财务报表的日历时间调整F (256)f

30、inancial management 财务管 理F (257)financial planning 财务计划F (258)financial statement 财务报表F (259)finished goods 完成品F (260)fixed asset 固定资产F (261)fixed overhead 固定制造费用F (262)fixed asset turnover 固定资产 周转率F (263)fixed assets register 固定资产 登记薄F (264)fixed cost 固定成本F (265)flexed budget变动限额预算F (266)flexible b

31、udget 弹性预算F (267)float time 浮动时间F (268)floating charge 流动抵押F (269)flow of funds statement 资金流 量表F (270)forecasting 预测F (271)founder's shares 发起人股份F (272)full capacity 满负荷生产能力F (273)function costing 职能成本计算F (274)functional budget 职能预算F (275)fund accounting 基金会计F (276)fundamental accounting concep

32、t 基础会计概念F (277)fungible assets 可互换资产F (278)futuristic planning 远景计划G (279)gap analysis 间距分析G (280)gearing举债经营比率(杠杆)G (281)goal congruence 目标一致性G (282)going concern concept 持续经 营概念G (283)goods received note 商品收讫单G (284)goodwill 商誉G (285)gross dividend yield 总股息产岀率G (286)gross margin 总边际G (287)gross p

33、rofit 毛利润G (288)gross profit percentage 毛利润百分比G (289)group企业集团G (290)group accounts 集团报表H (291)high-geared高结合杠杆(比例)H (292)hire purchase 租购H (293)historical cost 历史成本H (294)historical cost accounting 历史成本会计H (295)hours 小时H (296)hurdle rate最低可接受的报酬率I (297)ideal standard 理想标准I (298)idle capacity ration

34、 闲置生产能力比率I (299)idle time 闲置时间I (300)impersonal accounts 非记名账户I (301)imprest system 定额备用制度I (302)income and expenditure account收益和支出报表I (303)incomplete records 不完善记录I (304)incremental cost 增量成本I (305)incremental yield 增量产出率I (306)indirect cost 间接成本I (307)indirect hours 间接小时I (308)insolvency 无力偿付I (3

35、09)intangible asset 无形资产I (310)integrated accounts 综合报表I (311)interdependency concept 关联性概念I (312)interest cover 利息保障倍数I (313)interlocking accounts 连锁报表I (314)internal audit 内部审计I (315)internal check 内部牵制I (316)internal control system 内部控 制体系I (317)internal failure cost 内部损失成本I (318)internal rate of

36、 return(IRR) 内含报酬率I (319)inventory 存货I (320)investment 投资I (321)investment center 投资中心I (322)invoice register 发票登记薄I (323)issued share capital 已发行股本J (324)job 定单J (325)job card 工作卡J (326)job costing工作成本计算J (327)job sheet 工作单J (328)joint cost 联合成本J (329)joint products 联产品J (330)joint stock company 股份

37、公司J (331)joint venture 合资经营J (332)journal 日记账J (333)ju st-in-time(JIT)适时制度J (334加 st-in-time production 适时生 产J (335)just-in-time purchasing 适时购 买K (336)key factor 关键因素L (337)labour 人工L (338)labour transfer note 人工转移 单L (339)leaning curve 学习曲线L (340)ledger分类账户L (341)length of order book 定单平均 周期L (342

38、)letter of credit 信用证L (343)leverage举债经营比率L (344)liabilities 负债L (345)life cycle costing 寿命周期成 本计算L (346)LIFO后近先出法L (347)limited liability company 有限 责任公司L (348)limiting factor 限制因素L (349)line-item budget 明细支出预算L (350)liner programming 线性规划L (351)liquid assets 变现资产L (352)liquidation 清算L (353)liquidi

39、ty ratios 易变现比率L (354)loan 贷款L (355)loan capital 借入资本L (356)long range planning 长期计划L (357)lost time record 虚耗时间记录L (358)low geared低结合杠杆(比例)L (359)lower of cost or net realizable value concept成本或可变净价孰低概念M (360)machine hour rate 机器小时率M (361)machine time record 机器时间 记录M (362)managed cost 管理成本M (363)ma

40、nagement accounting 管理 会计M (364)management accounting concept管理会计概念M (365)management accounting guides 管理会计指导方针M (366)management audit 管理审计M (367)management buy-out 管理性购买产权M (368)management by exception 例 外管理原则M (369)margin 边际M (370)margin of safety ration 安全边 际比率M (371)margin cost 边际成本M (372)margin

41、 costing 边际成本计算M (373)mark-down 降低标价M (374)mark-up 提高标价M (375)market risk premium 市场分险 补偿M (376)market share 市场份额M (377)marketing cost 营销成本M (378)matching concept 配比概念M (379)materiality concept 重要性概 念M (380)materials requisition 领料单M (381)materials returned note 退料单M (382)materials transfer note 材料转

42、 移单M (383)memorandum of association 公司设立细则M (384)merger 兼并M (385)merger accounting 兼并会计M (386)minority interest 少数股权M (387)mixed cost 混合成本N (388)net assets 净资产N (389)net book value 净账面价值N (390)net liquid funds 净可变现资金N (391)net margin 净边际N (392)net present value(NPV)净现值N (393)net profit 净利润N (394)net

43、 realizable value 可变现净 值N (395)net worth 资产净值N (396)network analysis 网络分析N (397)noise 干捞N (398)nominal account 名义账户N (399)nominal share capital 名义股本N (400)nominal holding 代理持有股份N (401)non-adjusting events 非调整事 项N (402)non-financial performance measurement非财务业绩计量N (403)non-integrated accounts 非综合 报表N

44、 (404)non-liner programming 非线性规划N (405)non-voting shares 无表决权的 股份N (406)notional cost 名义成本N (407)number of days stock 存货周转 天数N (408)number of weeks stock 存货周 转周数O (409)objective classification 客体分 类O (410)obsolescence 陈旧O (411)off balance sheet finance 资产 负债表外筹资O (412)offer for sale 标价出售O (413)oper

45、ating budget 经营预算O (414)operating lease 经营租赁O (415)operating statement 营业报表O (416)operation time 操作时间O (417)operational control 经营控制O (418)operational gearing 经营杠杆O (419)operating plans 经营计划O (420)opportunity cost 机会成本O (421)order 定单O (422)ordinary shares 普通股O (423)out-of-date cheque 过期支票O (424)over

46、 capitalization 过分资本化O (425)overhead 制造费用O (426)overhead absorption rate 制造 费用分配率O (427)overhead cost 制造费用O (428)overtrading超过营业资金的 经营P (429)paid cheque 已付支票P (430)paid-up share capital 认定股本P (431)parent company 母公司P (432)pareto distribution 帕累托分布P (433)participating preference shares 参与优先股P (434)pa

47、rtnership 合伙P (435)payable ledger 应付款项账户P (436)payback 回收期P (437)payments and receipts account 收入和支出报表P (438)payments withheld 保留款额P (439)payroll 工资单P (440)payroll analysis 工资分析P (441)percentage profit on turnover 利 润对营业额比率P (442)period cost 期间成本P (443)perpetual inventory 永续盘存P (444)personal account

48、 记名账户P (445)PEPT项目评审法P (446)petty cash account 备用金账户P (447)petty cash voucher 备用金凭证P (448)physical inventory 实地盘存P (449)planning 计划P (450)planning horizon 计划时限P (451)planning period 计划期间P (452)policy cost 政策成本P (453)position audit 状况审计P (454)post balance sheet events 资产 负债表编后事项P (455)practical capac

49、ity 实际生产能力P (456)pre-acquisition losses 购置前损 失P (457)pre-acquisition profits 购置前 利润P (458)preference shares 优先股P (459)preference creditors 优先债权 人P (460)preferred creditors 优先债权人P (461)prepayments 预付款项P (462)present value 现值P (463)prevention cost 预防成本P (464)price ratio 市盈率P (465)prime cost 主要成本P (466

50、)prime entry-books of 原始分录 登记薄P (467)principal budget factor 主要预 算因素P (468)prior charge capital 优先股P (469)prior year adjustments 以前年 度调整P (470)priority base budgeting 优先顺 序体制的预算P (471)private company 私人公司P (472)pro-forma invoice 预开发票P (473)problem child 问号产品P (474)process costing 分步成本计算P (475)proces

51、s time 加工时间P (476)product cost 产品成本P (477)Product life cycle 产品寿命周期P (478)production cost 生产成本P (479)production cost of sales 售货成 本P (480)production volume ratio 生产业 务量比率P (481)profit center 利润中心P (482)profit per employee 每员工利润P (483)profit retained for the year 年度 利润留存P (484)profit to turnover rati

52、o 利润对 营业额比率P (485)profit-volume graph 利量图P (486)profitability index 盈利指数P (487)programming 规划P (488)project evaluation and review technique 项目评审法P (489)projection 预计P (490)promissory note 本票P (491)prospectus 募债说明书P (492)provisions for liabilities and charges偿债和费用准备P (493)prudent concept 稳健性概念P (494)

53、public company 公开公司P (495)purchase order 订购单P (496)purchase requisition 请购单P (497)purchase ledger 采购账户Q (498)quality related costs 质量有关 成本Q (499)queuing time 排队时间R (500)rate 率R (501)ratio 比率R (502)ration pyramid 比率金字塔R (503)raw material 原材料R (504)receipts and payments account 收入和支付报表R (505)receivabl

54、e ledger 应收款项账 户R (506)redeemable shares 可赎回股份R (507)redemption 赎回R (508)registered share capital 注册资 本R (509)rejects 废品R (510)relevancy concept 相关性概念R (511)relevant costs 相关成本R (512)relevant range 相关范围R (513)reliability concept 可靠性概念R (514)replacement price 重置价格R (515)report 报表R (516)reporting 报告R

55、(517)research cost, applied 应用性研 究成本R (518)research cost, pure or basic 理 论或基础研究成本R (519)reserves 留存收益R (520)residual income 剩余收益R (521)responsibility center 责任中心R (522)retention money 保留款额R (523)return on capital employed 运 用资本报酬率R (524)returns 退回R (525)revenue 收入R (526)revenue center 收入中心R (527)revenue expenditure 收益支出R (528)revenue investment 收入性投 资R (529)right issue 认股权发行R (530)rolling budget 滚动预算R (531)rolling forecast 滚动预测S (532)sales ledger 销售分类账S (533)sales order 销售定单S (534)sales per employee 每员工销售 额S (535)scrap 废料S (536)scrip issue 红股